Tax evasion: an experimental approach

The aim of this book, first published in 1991, is not to examine the moral oreconomic rights and wrongs of the issue, but to introduce a fresh way of exploring this old but growing problem. Research into tax evasion has been bedevilled with measurement problems: the hidden economy has been well named. The keyis to design experimental situations that engage the same psychological processes as their real-world counterparts. This has been achieved by embedding thedeclaration of taxes in simulated business games. A feature of the research is that it is cross-national (carried out in the Netherlands and the UK), whichalso enhances ecological validity. This work will be of particular interest to applied social psychologists, tax researchers and experimental economists. INDICE: Preface; Acknowledgements; 1. Tax evasion in theory and in practice; 2. The problem of measurement; 3. Social comparison, equity, attitudes, andtax evasion; 4. Framing, opportunity, and individual differences; 5. The subjects' view; 6. Tax-evasion experiments: an economists' view Frank A. Cowell; 7. The conduct of tax-evasion experiments: validation, analytical methods, and experimental realism Susan B. Long and Judyth A. Swingen; 8. Reply and conclusions; References; Subject index; Author index.

• ISBN: 978-0-521-13061-5
• Editorial: Cambridge University
• Encuadernacion: Rústica
• Páginas: 180
• Fecha Publicación: 11/03/2010
• Nº Volúmenes: 1
• Idioma: Inglés